Documentation support of analysis creditability as one of the directions comprehensive analysis of credit risk economic entity

Abstract

Importance: аccounting (financial) statements and accounting registers as an information base for creditworthiness analysis. Purpose: study of the analytical significance of accounting (financial) statements and individual accounting registers as part of a comprehensive analysis of the organization’s credit risk. Research design: оne of the key sources of information for financial and economic analysis activities of an economic entity are accounting (financial) statements and registers detailing their contents. When analyzing the credit risk of an organization, this documentation is of increased interest, so on its basis it is possible to assess the effectiveness of previously taken measures by management in the field of attracting debt financing and adjust current investment and financial plans taking into account current market conditions and credit trends – monetary policy of the state and individual financial institutions. Results: the types of accounting (financial) statements and their capabilities are considered for the purpose of analyzing creditworthiness as one of the areas of comprehensive analysis of the credit risk of an economic entity and group of companies. A list of registers in the context of synthetic accounts is proposed.